Soal latihan
A1034 Akuntansi Menengah
Pertemuan 25 & 26
In the early life of an asset, sum-of-the-years-digits will result in higher book value than if
straight-line depreciation had been used.
True
False
Declining balance is the most common method of depreciation.
2.
True
False
Straight-line method is the most common method of amortization.
3.
True
False
Depreciation is not always computed for the exact number of days or months an asset is
owned.
4.
True
False
A change in estimate is handled prospectively.
5.
True
False
Depreciation is a process through which a company computes the current value of its longlived assets.
6.
True
False
Accelerated methods of depreciation report an increasing amount of depreciation over the
assets useful life.
7.
True
False
In computing depletion expense, intangible developmental costs should be expensed as
incurred.
8.
True
False
In order to determine if a long-lived asset is impaired, the undiscounted sum of estimated
future cash flows is compared to the book value of the asset.
9.
True
False
A trademark is an intangible asset that is not subject to amortization.
10.
True
False